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Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment

Until a few years ago, a letterbox company or a numbered account in some tax haven was sufficient to hide money from the tax authorities… Read More ›

Assessing Public Support for Carbon Taxes in Australia

Carbon taxes can be a cost-effective way to address climate change. However, for successful implementation of carbon taxes, they must be accepted by the public.… Read More ›

Wealth Inequality, Wealth Taxation, and the Wage Distribution of the Next Generation

The egalitarian asks: Should we equalise opportunities (resources) or outcomes (welfare)? Moral philosophers, economists, and societies have long debated this question, but in practical policymaking… Read More ›

Trusts, Tax and Criminal Law

Trust property which persons effectively control may be forfeited to the Commonwealth as ‘unexplained wealth’ unless a court is satisfied that the property was not… Read More ›

The ‘Car Park Rorts’ Affair and Grants Regulation in Australia: How Can We Fix the System?

Yet another rorts scandal is swirling around the federal government, dubbed the ‘car park rorts’ affair. The Auditor-General has reported that a $389 million car… Read More ›